FIRPTA, Branch Profit Tax and Earning Stripping: Reflections on Non-Discrimination
Document Type
Article
Publication Date
2013
Abstract
In the 1980s, the United States enacted three modifications to its taxation of non-residents that are arguably discriminatory. This paper discusses which of them were actually discriminatory and what the proper criterion for tax discrimination should be. It suggests that the key question should be whether a payment to a non-resident is taxable in its country of residence in the way that a payment to a resident is taxable in the country imposing the arguably discriminatory tax.
Recommended Citation
Avi-Yonah, Reuven S., "FIRPTA, Branch Profit Tax and Earning Stripping: Reflections on Non-Discrimination" (2013). Public Law & Legal Theory Working Papers. 524.
https://repository.law.umich.edu/pub_law_archive/524
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